E&J VS Brandy from Japan
E&J VS is a popular California grape brandy with an alcoholic strength under 80% vol, distilled from grape wine, and typically packaged in 750ml bottles valued between $2.38 and $3.43 per liter. It falls under HTS 2208.20.30.00 as grape brandy in containers under 4 liters within the specified value range. This classification applies to imported brandy meeting these criteria for duty assessment on a per liter basis.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Verify alcoholic strength by volume at 20°C does not exceed 80% and value per liter; provide distillery certificates and lab analysis for proof determination
• Ensure TTB labeling compliance and COLA approval before entry
• Common pitfall: miscalculating proof liters—use official US formulas for duty adjustment